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School of Business and Economics

Permanent URI for this collectionhttp://41.89.31.6:4000/handle/123456789/320

Welcome to School of Business and Economics collection.This collection contains Journal articles published by faculty affiliated to the school.

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Author: search.filters.author.King’oriah, GeorgeEnd date: 2019

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Now showing 1 - 4 of 4
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    FORENSIC ACCOUNTING POLICIES AND FRAUD CONTROL IN COUNTY GOVERNMENTS IN KENYA: EVIDENCE FROM COUNTIES IN MT.KENYA REGION
    (International Journal of Business Management and Economic Review, 2019) Kirimi Karuti, Jephitha; Mwaniki, Gillian; King’oriah, George
    In the current century, fraud has become an issue that management and other stakeholders are aggressively trying to bring to a sustainable level. Fraud instances have been increasing in many organisations amidst continuous fight by governments and other agencies. The purpose of the study was to establish how forensic accounting policies would influence fraud control in County Government in Kenya. Seven counties in the Mount Kenya region were considered as the target population as well as the study sample size constituting of 351 staff members. To establish the level of statistical significance between the practical and predictable value, Analysis of variance (ANOVA) was used. Pearson coefficient of correlation was used to establish the strength of association among the variables while Regression analysis was used to approximate the model coefficients. Moreover, test of hypothesis was also carried out to define the relationship between the variables. In General, the study concluded that there was a positive linear relationship between Forensic Accounting policies and fraud control. It was evident that forensic accounting policies influenced fraud control by a coefficient of (0.219). The study therefore concluded that adoption of forensic accounting policies in county governments in Kenya would enormously contribute to fraud control in the public entities.
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    FORENSIC ACCOUNTING SKILLS AND FRAUD CONTROL IN COUNTY GOVERNMENTS IN KENYA: EVIDENCE FROM COUNTIES IN MT. KENYA REGION
    (International Journal of Economics, Commerce and Management, 2019-06) Kirimi Karuti, Jephitha; Mwaniki, Gillian; King’oriah, George
    In the 21st century fraud is becoming an issue that top management are struggling to control. At least 5% of the firms lose their revenues to fraud annually. Past studies indicate that fraud can occur amidst policies that have been put in place. The current study aimed at investigating how application of forensic accounting skills influence fraud control in County Government. Seven counties in the Mount Kenya region and 351 staff members were the target population as well as the study sample size. The data was analyzed using SPSS. Descriptive statistics mainly percentages and frequency distribution were used for data presentation. Analysis of variance (ANOVA) was used to establish the level of statistical significance of difference between the observed and expected values. Regression analysis was used to estimate the model coefficients while Pearson coefficient of correlation was used to establish the strength of relationship among the variables. Test of hypothesis was also carried out. The study concluded that there was a positive linear relationship between Forensic Accounting skills and fraud control with an influence of a coefficient of (0.267). The study therefore concluded that adoption of forensic accounting skills would contribute massively to fraud control in the public sector.
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    Organizational culture and strategy implementation: Trompenaar’s culture typology perspective
    (Journal of Business and Management (IOSR-JBM), 2019-07) Ntongai, David; Senaji, Thomas A; King’oriah, George
    Most formulated strategies do not end up being successfully implemented are a result of a number of factors leading to interest in examining how culture may be related to strategy implementation. In this study, we examined the relationship between organization culture and strategy implementation using a survey of 129 respondents from 43 commercial banks in Kenya. Trompenaars four culture types were used for organizational culture while strategy implementation was operationalised and measured using three subconstructs:organization communication, policy framework and short-term objectives. We found significant relationship between organization culture and strategy implementation. Specifically cultures that are formal and task oriented (Guided missile and Eiffel tower)were more significantly related to strategy implementation (organization communication, policy framework and short-term objectives), compared with those that were person oriented, such as family cultures. Being among the first attempts to use Trompenaars culture topology to study the relationship between organization culture and strategy implementation, these findings have important implications for managers with regard to what cultures to promote in the banks and possibly other organisations in order to improve strategy implementation, and hence successful organization performance.
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    Relationship between Organizational Culture and Organizational Performance
    (Journal of African Interdisciplinary Studies (JAIS), 2019-07) Ntongai, David; Senaji, Thomas A; King’oriah, George
    The purpose of this study was to examine the relationship between organization culture and organization performance. We used Trompenaars typology as organisational culture lens and measured performance using the balanced scorecard framework in a survey of 129 respondents from 43 commercial banks. Questionnaires were used to collect data which were analyzed using both descriptive and inferential statistics. A significant relationship existed between organization culture and performance. Cultures that are formal and task oriented, namely Guided missile and Eiffel tower were more significantly related with better performance, compared to those that are person oriented, which are incubator and family cultures. Further, flexible cultures (family cultures) are more strongly related to organization performance compared to inflexible cultures (Eiffel tower cultures). This research is among the first attempts to use Trompenaars culture topologies to study the relationship between organization culture and organization performance. These findings have important implications for managers with regard to what cultures to promote in the banks in order to improve performance